發(fā)布時間：2018-03-08 04:08

  本文選題：統(tǒng)計執(zhí)法　切入點：統(tǒng)計法律法規(guī)　出處：《北京理工大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：國家的統(tǒng)計數(shù)據(jù)是由千千萬萬個被調(diào)查單位上報的數(shù)據(jù)分級逐層匯總而成的,因此,統(tǒng)計數(shù)據(jù)的真實性、準確性根源在基層。如果基層單位統(tǒng)計數(shù)據(jù)只有上報沒有檢查,那么很難確保上報數(shù)據(jù)的質(zhì)量,因此,統(tǒng)計執(zhí)法檢查對統(tǒng)計數(shù)據(jù)質(zhì)量有決定性的影響。近年來,通過電視、新聞、網(wǎng)絡(luò)等各個渠道,都曝出不少統(tǒng)計上弄虛作假的違法行為,導(dǎo)致統(tǒng)計數(shù)據(jù)失真。這些違法行為干擾了統(tǒng)計工作的秩序,損害了統(tǒng)計部門的形象,影響了統(tǒng)計數(shù)據(jù)的質(zhì)量。在這種情況下,就需要統(tǒng)計部門加大力度開展統(tǒng)計執(zhí)法檢查,杜絕統(tǒng)計違法現(xiàn)象的發(fā)生。統(tǒng)計執(zhí)法經(jīng)過多年的實踐,取得了一定的成績,但仍然存在一些問題。統(tǒng)計數(shù)據(jù)錯報、漏報、瞞報的現(xiàn)象仍然存在,被調(diào)查單位不重視統(tǒng)計工作、不理解統(tǒng)計指標、把會計口徑當統(tǒng)計口徑等情況還很常見。本文對北京市C區(qū)統(tǒng)計執(zhí)法檢查工作現(xiàn)狀進行了介紹,找出統(tǒng)計執(zhí)法檢查工作中存在的問題,主要是相關(guān)法律法規(guī)更新不及時、統(tǒng)計管理體制制約統(tǒng)計執(zhí)法、執(zhí)法檢查方式方法還不完善、執(zhí)法人員綜合能力還需提高、被檢查單位守法意識還很淡薄。提出的統(tǒng)計執(zhí)法改革發(fā)展的原則是堅持依法統(tǒng)計、完善自身、懲防并舉、標本兼治。為統(tǒng)計機構(gòu)提出的對策建議是從兩方面出發(fā):一方面要完善自身,包括統(tǒng)計執(zhí)法方式方法,統(tǒng)計執(zhí)法規(guī)章制度,執(zhí)法人員工作水平,從而進一步嚴厲查處統(tǒng)計違法行為,給予違法者強大的威懾力;另一方面要加大統(tǒng)計法制宣傳力度,加強基層單位統(tǒng)計服務(wù),懲防并舉,引導(dǎo)企業(yè)不違反統(tǒng)計法律法規(guī)。統(tǒng)計執(zhí)法工作總體來看是執(zhí)法者與執(zhí)法對象的博弈。筆者認為,從統(tǒng)計執(zhí)法部門的角度來說,一方面加大執(zhí)法力度,毫不留情的打擊統(tǒng)計違法行為;一方面加大宣傳力度,引導(dǎo)企業(yè)不違反統(tǒng)計法律法規(guī)。從執(zhí)法對象來說,一方面要主動了解和遵守《統(tǒng)計法》等法律法規(guī),做到主觀意識上不違法;另一方面要重視統(tǒng)計工作,認真細致上報統(tǒng)計報表,做到客觀行為不違法。如此就能使執(zhí)法者與執(zhí)法對象雙方共贏,達到和諧統(tǒng)一。筆者希望通過研究一個基層統(tǒng)計機構(gòu)的執(zhí)法檢查情況,從而引起更多人對統(tǒng)計數(shù)據(jù)質(zhì)量以及統(tǒng)計執(zhí)法檢查工作的關(guān)注,提出的對策建議可以引起相關(guān)部門的共鳴。
[Abstract]:The national statistical data are collected by the thousands of data reported by the survey units. Therefore, the authenticity and accuracy of the statistical data are rooted at the grass-roots level. If the statistical data of the grass-roots units are only reported and not checked, So it is very difficult to ensure the quality of the data reported. Therefore, statistical law enforcement inspections have a decisive impact on the quality of statistical data. In recent years, through various channels such as television, news, and the Internet, it has been revealed that a lot of statistical fraud is illegal. These illegal acts interfere with the order of statistical work, damage the image of statistical departments and affect the quality of statistical data. In this case, it is necessary for statistical departments to intensify their efforts to carry out statistical law enforcement inspections. After many years of practice, statistical law enforcement has made certain achievements, but there are still some problems. The phenomenon of misreporting, underreporting and underreporting of statistical data still exists, and the units under investigation do not attach importance to statistical work. It is also very common to regard accounting as statistical caliber if you do not understand statistical indicators. This paper introduces the current situation of statistical law enforcement inspection in area C of Beijing, and finds out the problems existing in statistical law enforcement inspection. The main reasons are that the relevant laws and regulations are not updated in time, the statistical management system restricts the statistical law enforcement, the methods of law enforcement inspection are not perfect, and the comprehensive ability of law enforcement personnel needs to be improved. The law-abiding consciousness of the inspected units is still very weak. The principle put forward for the reform and development of statistical law enforcement reform is to adhere to statistics according to law, to improve themselves, and to simultaneously punish and guard against the law. On the one hand, it is necessary to improve itself, including statistical law enforcement methods, statistical law enforcement rules and regulations, and the level of work of law enforcement personnel. In order to further severely investigate and deal with statistical illegal acts and to give violators a powerful deterrent; on the other hand, it is necessary to increase the publicity of the statistical legal system, strengthen the statistical services of grass-roots units, and punish and prevent them simultaneously. Guiding enterprises not to violate statistical laws and regulations. Statistical law enforcement is, on the whole, a game between law enforcers and law enforcement objects. The author believes that from the point of view of statistical law enforcement departments, on the one hand, it is necessary to strengthen law enforcement. Ruthlessly crack down on statistics violations; on the one hand, step up propaganda efforts to guide enterprises not to violate statistical laws and regulations. From the point of view of law enforcement, on the one hand, they should take the initiative to understand and abide by the laws and regulations, such as the Statistics Law. On the other hand, it is necessary to attach importance to statistical work, to report statistical reports carefully and carefully, and to ensure that objective acts are not illegal. In this way, both law enforcers and law enforcement objects can win together. To achieve harmony and unity. The author hopes that by studying the law enforcement and inspection situation of a grass-roots statistical agency, more people will pay attention to the quality of statistical data and the work of statistical law enforcement inspection. The proposed countermeasures and suggestions can arouse the resonance of relevant departments.
【學(xué)位授予單位】：北京理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.291

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